BRYAN COLLEGE: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- BRYAN COLLEGE (EIN 62-0528217)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-14
- IRS object ID
- 201941349349303044
- Schema version
- 2017v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-14T10:18:46-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 580692043 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAULDIN & JENKINS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 537 MARKET STREET SUITE 300 | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 374021239 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620528217 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRYAN COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BRYA | BusinessNameControlTxt |
| Phone | 4237752041 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 721 BRYAN DRIVE | AddressLine1Txt |
| City | DAYTON | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37321 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICK TAPHORN | PersonNm |
| Person Title | VP OF FINANCE | PersonTitleTxt |
| Phone | 4237757411 | PhoneNum |
| Signature | 2019-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW T HISEY | PreparerPersonNm |
| PTIN | P01293572 | PTIN |
| Phone | 4237566133 | PhoneNum |
| Preparation | 2019-05-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 50.192.51.169 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-05-13 | IPDt |
| IP Tm | 10:09:45 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | C339AA45A534F5449A932F97F23A0D5909263B42 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 94DC0A0C27F0138808C6B5A4BA2343F495419F19 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN LIVESAY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 721 BRYAN DRIVE | AddressLine1Txt |
| City | DAYTON | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37321 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $31,639,078 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BRYAN.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1930 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | TO EDUCATE STUDENTS TO BECOME SERVANTS OF CHRIST TO MAKE A DIFFERENCE IN TODAY'S WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 588 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,734,153 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,569,930 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,064,768 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $24,501,111 | CYProgramServiceRevenueAmt |
| PY Investment Income | $286,903 | PYInvestmentIncomeAmt |
| CY Investment Income | $386,645 | CYInvestmentIncomeAmt |
| PY Other Revenue | $265,036 | PYOtherRevenueAmt |
| CY Other Revenue | $289,290 | CYOtherRevenueAmt |
| PY Total Revenue | $26,350,860 | PYTotalRevenueAmt |
| CY Total Revenue | $27,746,976 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,378,616 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $9,864,443 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,111,342 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,111,440 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $509,263 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,159,742 | PYOtherExpensesAmt |
| CY Other Expenses | $6,480,402 | CYOtherExpensesAmt |
| PY Total Expenses | $26,649,700 | PYTotalExpensesAmt |
| CY Total Expenses | $26,456,285 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$298,840 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,290,691 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $38,102,685 | TotalAssetsBOYAmt |
| Total Assets EOY | $40,434,833 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,006,047 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,932,644 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,096,638 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $28,502,189 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO EDUCATE STUDENTS TO BECOME SERVANTS OF CHRIST TO MAKE A DIFFERENCE IN TODAY'S WORLD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $13,935,334 | ExpenseAmt |
| Grant | $9,864,443 | GrantAmt |
| Revenue | $20,669,642 | RevenueAmt |
| Desc | INSTRUCTIONAL - INSTRUCTION IS PROVIDED TO APPROXIMATELY 1455 STUDENTS IN VARIOUS PROGRAMS THROUGHOUT THE ACADEMIC YEAR. THIS INCLUDES BOTH UNDERGRADUATE AND GRADUATE PROGRAMS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,815,967 | ExpenseAmt |
| Desc | STUDENT SERVICES - SERVICES PROVIDED TO ENROLLED STUDENTS INCLUDING STUDENT LIFE, ATHLETICS, CAREER SERVICES, ETC. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,097,827 | ExpenseAmt |
| Revenue | $3,934,780 | RevenueAmt |
| Desc | AUXILIARY SERVICES - THE COLLEGE RESIDENCE HALLS, FOOD SERVICE, BOOKSTORE, CAMPS/CONFERENCES, AND RENTAL HOUSING | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | DescDesc |
|---|---|
| $1,650,978 | INSTITUITONAL SUPPORT - SUPPORT TO THE COLLEGE, INCLUDING IT SERVICES, BENEFITS, MAIL AND PRINTING |
| $521,780 | ADVANCEMENT |
| $1,232,822 | ACADEMIC SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $3,405,580 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $24,254,708 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 47 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 588 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RICK TAPHORN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4237752041 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 721 BRYAN DRIVE | AddressLine1Txt |
| City | DAYTON | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37321 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| TINA BENKISER | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DELANA BICE | ||||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DON BLANTON | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRIS CASHION | ||||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| ROBERT CODDINGTON | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| WAYNE CROPP | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| RALPH GREEN | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| COL JOHN HAYNES | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DAVID KINSEY | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LEIGHTON LEBOEUF | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| RONALD MESSER | ||||||||
| SECRETARY/TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| LARRY PUCKETT | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| K LEBRON PURSER | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BARRY WHITNEY | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| STEPHEN LIVESAY | ||||||||
| PRESIDENT | 60.00 | Yes (X) | $262,528 | $0 | $36,547 | Yes (X) | ||
| RICK TAPHORN | ||||||||
| VP FINANCE | 50.00 | $110,859 | $0 | $11,668 | Yes (X) | |||
| CHUCK BAKER | ||||||||
| VP OF ADVANCEMENT | 32.00 | $54,913 | $0 | $6,613 | Yes (X) | |||
| TIM HOSTETLER | ||||||||
| VP OF STUDENT SERVICES | 40.00 | $73,088 | $0 | $10,578 | Yes (X) | |||
| KEVIN CLAUSON | ||||||||
| VP OF ACADEMICS | 40.00 | $96,324 | $0 | $10,195 | Yes (X) | |||
| STEVE KNUDSEN | ||||||||
| ASST. TO THE PRESIDENT | 40.00 | $109,252 | $0 | $1,223 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $706,964 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $76,824 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PIONEER COLLEGE CATERERS INC | |||||
| 303 GLENROSE AVE | NASHVILLE | TN | 37210 | CATERING | $1,086,699 |
| MICHAEL WALTERS ADVERTISING | |||||
| 444 NORTH WABASH AVE SUITE 4W | CHICAGO | IL | 60611 | ADVERTISING | $337,831 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $494,452 | GovernmentGrantsAmt |
| All Other Contributions | $2,075,478 | AllOtherContributionsAmt |
| Noncash Contributions | $1,341,374 | NoncashContributionsAmt |
| Total Contributions | $2,569,930 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611710 | $20,669,642 | $20,669,642 |
| AUXILIARY INCOME | 611710 | $3,831,469 | $3,831,469 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $24,501,111 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $128,601 | TotalRevenueColumnAmt |
| Exclusion | $128,601 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,104,878 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,846,834 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $258,044 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $258,044 | TotalRevenueColumnAmt |
| Exclusion | $258,044 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $231,247 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $45,268 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $185,979 | TotalRevenueColumnAmt |
| Exclusion | $185,979 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $103,311 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $103,311 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $103,311 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,746,976 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,604,422 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $572,624 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,864,443 | TotalAmt |
| Program Services | $9,864,443 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $633,013 | TotalAmt |
| Program Services | $185,450 | ProgramServicesAmt |
| Management And General | $386,063 | ManagementAndGeneralAmt |
| Fundraising | $61,500 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,510,085 | TotalAmt |
| Program Services | $6,974,212 | ProgramServicesAmt |
| Management And General | $305,882 | ManagementAndGeneralAmt |
| Fundraising | $229,991 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,478 | TotalAmt |
| Program Services | $121,296 | ProgramServicesAmt |
| Management And General | $17,370 | ManagementAndGeneralAmt |
| Fundraising | $5,812 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,236,477 | TotalAmt |
| Program Services | $1,168,617 | ProgramServicesAmt |
| Management And General | $48,346 | ManagementAndGeneralAmt |
| Fundraising | $19,514 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $587,387 | TotalAmt |
| Program Services | $512,154 | ProgramServicesAmt |
| Management And General | $52,934 | ManagementAndGeneralAmt |
| Fundraising | $22,299 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,069 | TotalAmt |
| Management And General | $74,069 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,158 | TotalAmt |
| Program Services | $27,844 | ProgramServicesAmt |
| Management And General | $45,855 | ManagementAndGeneralAmt |
| Fundraising | $459 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,467 | TotalAmt |
| Management And General | $23,467 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $517,373 | TotalAmt |
| Program Services | $285,064 | ProgramServicesAmt |
| Management And General | $185,869 | ManagementAndGeneralAmt |
| Fundraising | $46,440 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $384,922 | TotalAmt |
| Program Services | $384,612 | ProgramServicesAmt |
| Fundraising | $310 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $702,006 | TotalAmt |
| Program Services | $628,055 | ProgramServicesAmt |
| Management And General | $63,198 | ManagementAndGeneralAmt |
| Fundraising | $10,753 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,813 | TotalAmt |
| Program Services | $60,813 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $472,333 | TotalAmt |
| Program Services | $442,493 | ProgramServicesAmt |
| Management And General | $23,716 | ManagementAndGeneralAmt |
| Fundraising | $6,124 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,015 | TotalAmt |
| Program Services | $163,572 | ProgramServicesAmt |
| Management And General | $17,948 | ManagementAndGeneralAmt |
| Fundraising | $1,495 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $360,394 | TotalAmt |
| Program Services | $270,295 | ProgramServicesAmt |
| Management And General | $72,079 | ManagementAndGeneralAmt |
| Fundraising | $18,020 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $816,026 | TotalAmt |
| Program Services | $712,111 | ProgramServicesAmt |
| Management And General | $56,638 | ManagementAndGeneralAmt |
| Fundraising | $47,277 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,144 | TotalAmt |
| Program Services | $168,269 | ProgramServicesAmt |
| Management And General | $76,374 | ManagementAndGeneralAmt |
| Fundraising | $2,501 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD SERVICES | $1,098,408 | $1,098,408 | ||
| UTILITIES | $722,257 | $664,756 | $46,001 | $11,500 |
| MISCELLANEOUS EXPENSES | $625,917 | $452,342 | $151,310 | $22,265 |
| DUES & MEMBERSHIPS | $118,100 | $69,902 | $45,195 | $3,003 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,456,285 | TotalAmt |
| Program Services | $24,254,708 | ProgramServicesAmt |
| Management And General | $1,692,314 | ManagementAndGeneralAmt |
| Fundraising | $509,263 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,931 | BOYAmt |
| EOY | $10,041 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,217,143 | BOYAmt |
| EOY | $2,457,837 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $199,360 | BOYAmt |
| EOY | $257,891 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,054,854 | BOYAmt |
| EOY | $1,041,218 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,099 | BOYAmt |
| EOY | $23,101 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,964 | BOYAmt |
| EOY | $7,741 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $46,843,324 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,463,843 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,072,625 | BOYAmt |
| EOY | $29,379,481 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,493,849 | BOYAmt |
| EOY | $7,007,928 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,860 | BOYAmt |
| EOY | $249,595 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,102,685 | BOYAmt |
| EOY | $40,434,833 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $369,009 | BOYAmt |
| EOY | $389,129 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $471,350 | BOYAmt |
| EOY | $511,094 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $963,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,890,348 | BOYAmt |
| EOY | $9,033,340 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,312,340 | BOYAmt |
| EOY | $1,999,081 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,006,047 | BOYAmt |
| EOY | $11,932,644 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,942,515 | BOYAmt |
| EOY | $20,110,787 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,176,772 | BOYAmt |
| EOY | $2,336,346 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,977,351 | BOYAmt |
| EOY | $6,055,056 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,096,638 | BOYAmt |
| EOY | $28,502,189 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,102,685 | BOYAmt |
| EOY | $40,434,833 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,290,691 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $47,392 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $67,468 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $32,500 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,638,560 | BeginningYearBalanceAmt |
| Contributions | $27,705 | ContributionsAmt |
| Investment Earnings Or Losses | $358,981 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $189,428 | GrantsOrScholarshipsAmt |
| End Year Balance | $6,835,818 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,133,009 | BeginningYearBalanceAmt |
| Contributions | $44,940 | ContributionsAmt |
| Investment Earnings Or Losses | $844,841 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $384,230 | GrantsOrScholarshipsAmt |
| End Year Balance | $6,638,560 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,318,952 | BeginningYearBalanceAmt |
| Contributions | $31,280 | ContributionsAmt |
| Investment Earnings Or Losses | -$53,980 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $163,243 | GrantsOrScholarshipsAmt |
| End Year Balance | $6,133,009 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,276,846 | BeginningYearBalanceAmt |
| Contributions | $53,050 | ContributionsAmt |
| Investment Earnings Or Losses | $144,259 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $155,203 | GrantsOrScholarshipsAmt |
| End Year Balance | $6,318,952 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,809,140 | BeginningYearBalanceAmt |
| Contributions | $58,310 | ContributionsAmt |
| Investment Earnings Or Losses | $683,517 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $274,121 | GrantsOrScholarshipsAmt |
| End Year Balance | $6,276,846 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.87850 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.12150 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,144,063 | OtherCostOrOtherBasisAmt |
| Book Value | $4,144,063 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,506,270 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,065,208 | DepreciationAmt |
| Book Value | $24,441,062 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,858,215 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,398,635 | DepreciationAmt |
| Book Value | $459,580 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $334,776 | OtherCostOrOtherBasisAmt |
| Book Value | $334,776 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $29,379,481 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| DEPOSITS | $69,700 |
| FUNDS HELD IN CUSTODY | $154,059 |
| PENSION LIABILITY PAYABLE | $8,176 |
| ANNUITY LIABILITY PAYABLE | $360,559 |
| ADVANCES FOR FEDERAL GOVERNMENT | $1,213,331 |
| CAPITAL LEASE | $193,256 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,999,081 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,042,661 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $47,392 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $112,736 | OtherRevenueAmt |
| Revenue Not Reported | $160,128 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,882,533 | RevenueSubtotalAmt |
| Other Revenues Not Included | $9,864,443 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $9,864,443 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $27,746,976 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $16,637,110 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $45,268 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $45,268 | ExpensesNotReportedAmt |
| Expenses Subtotal | $16,591,842 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $9,864,443 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $9,864,443 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $26,456,285 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE COLLEGE ACCOUNTS FOR INCOME TAXES IN ACCORDING WITH INCOME TAX ACCOUNTING GUIDANCE IN ASC TOPIC 740. THE COLLEGE FOLLOWS THE STATUTORY REQUIREMENTS FOR ITS INCOME TAX ACCOUNTING AND GENERALLY AVOIDS RISKS ASSOCIATED WITH POTENTIALLY PROBLEMATIC TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. WITH FEW EXCEPTIONS, THE COLLEGE IS NO LONGER SUBJECT TO TAX EXAMINATION BY TAX AUTHORITIES FOR YEARS BEFORE 2015. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | UNREALIZED GAIN ON INTEREST RATE SWAP AGREEMENTS 67,468. DIRECT FUNDRAISING EXPENSES 45,268. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AWARDED 9,864,443. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING EXPENSES 45,268. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AWARDED 9,864,443. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THIS POLICY IS PUBLISHED ANNUALLY IN THE HERALD-NEWS, A RHEA COUNTY NEWSPAPER, AND THE COLLEGE CATALOG. |
| SCHEDULE E, PART I, LINE 6 | THE COLLEGE RECEIVES ASSISTANCE FROM THE FOLLOWING FEDERAL PROGRAMS: FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, FEDERAL WORK STUDY PROGRAM, FEDERAL PERKINS LOAN PROGRAM, FEDERAL PELL GRANT PROGRAM, FEDERAL DIRECT STUDENT LOANS, TEACHER EDUCATION ASSISTANCE FOR COLLEGE & HIGHER EDUCATION AND COMMUNITY FACILITIES LOANS AND GRANTS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | DINNER | Event1Nm |
| Gross Receipts Event1 | $231,247 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $231,247 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $1,314 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $564 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $22,674 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $7,650 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $13,066 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $231,247 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $231,247 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $1,314 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $564 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $22,674 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $7,650 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $13,066 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $45,268 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $185,979 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIP ALLOWANCE TO STUDENTS | GrantTypeTxt |
| Recipient | 955 | RecipientCnt |
| Cash Grant | $9,864,443 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE COLLEGE AWARDS SCHOLARSHIPS AND GRANTS TO STUDENTS ENROLLED IN ITS PROGRAMS. SCHOLARSHIPS AND GRANTS ARE AWARDED TO STUDENTS BASED ON NEED AS DETERMINED BY THE FAFSA, AS WELL AS PERFORMANCE IN ACADEMICS, LEADERSHIP, MUSIC, THEATRE AND ATHLETICS. TO BE CONSIDERED FOR SCHOLARSHIP ASSISTANCE, STUDENTS MUST APPLY FOR ADMISSION, SUBMIT ACADEMIC TRANSCRIPTS OF PRIOR EDUCATIONAL WORK AND SUBMIT TEST SCORES (ACT/SAT/CLT). FOR GRANT CONSIDERATION STUDENTS MUST ADDITIONALLY SUBMIT THE FREE APPLICATION FOR FEDERAL STUDENT AID. SCHOLARSHIPS AND GRANTS ARE RENEWABLE BASED ON MEETING PUBLISHED ACADEMIC REQUIREMENTS. STUDENT PROGRESS IS MONITORED TO ENSURE THEY EARN A MINIMUM NUMBER OF COLLEGE CREDITS AND A MINIMUM GPA EACH ACADEMIC YEAR IN ORDER TO MAINTAIN ELIGIBILITY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN LIVESAY | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $247,528 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $15,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $7,625 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $28,922 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $299,075 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| ANITA HOSTETLER | |||
| WIFE OF OFFICER | $11,820 | ADJUNCT TEACHING | 0 |
| CORINNE LIVESAY | |||
| WIFE OF PRESIDENT | $1,350 | ADJUNCT TEACHING | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $16,284 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | AVERAGE VALUE NYSE | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,294,090 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | MEDICAL OFFICE FURNITURE & EQUIPMENT | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $31,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | APPRAISAL | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PROVIDED TO ALL TRUSTEES REQUESTING THEIR REVIEW AND COMMENTS PRIOR TO FILING THE FORM. |
| FORM 990, PART VI, SECTION B, LINE 12C | TRUSTEES, OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE ANNUALLY A CONFLICT OF INTEREST STATEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. THE COMPENSATION COMMITTEE IS COMPRISED OF CERTAIN MEMBERS OF THE BOARD OF TRUSTEES. THE COMPENSATION COMMITTEE USES DATA FROM COMPARABLE COLLEGES TO DETERMINE COMPENSATION. THE COMPENSATION COMMITTEE PRESENTS THE PRESIDENT'S COMPENSATION TO THE ENTIRE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | FORM 990 IS AVAILABLE ON GUIDESTAR'S WEBSITE. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | UNREALIZED GAIN ON INTEREST RATE SWAP AGREEMENTS 67,468. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION'S PROCESS FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS AND FOR SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |